Nießner, Tobias; Gross, Daniel H.; Schumann, Matthias - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-15
The qualitative information of companies’ financial statements provides useful information that can increase the accuracy of bankruptcy prediction models. In this research, a dataset of 924,903 financial statements from 355,704 German companies classified into solvent, financially distressed,...